60 and its multiples.
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To be divisible by both 4 and 5, the number has to be divisible by 20. Therefore, there are 12 numbers between 1 and 240, inclusive, which are divisible by 4 and 5: 20, 40, 60, 80, 100, 120, 140, 160, 180, 200, 220, 240.
All whole numbers are divisible by 1. Numbers are divisible by 2 if they end in 2, 4, 6, 8 or 0. Numbers are divisible by 3 if the sum of their digits is divisible by 3. Numbers are divisible by 4 if the last two digits of the number are divisible by 4. Numbers are divisible by 5 if the last digit of the number is either 5 or 0. Numbers are divisible by 6 if they are divisible by 2 and 3. Numbers are divisible by 9 if the sum of their digits is equal to 9 or a multiple of 9. Numbers are divisible by 10 if the last digit of the number is 0.
40
125 different 4 digits numbers. To be divisible by 4, the last two digits must be divisible by 4, which means they must be: 12, 24, 32, 44 or 52 - 5 possible choices. For each of these there are 5 choices for the first digit and 5 for the second, meaning: total = 5 x 5 x 5 = 125
the lowest number divisalbe by all of them is 6060/2=3060/3=2060/4=1560/5=12